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SM ISO690:2012 NEDERIŢA, Alexandru. Aspecte metodologico-aplicative ale contabilității rezultatului din tranziția la noile SNC. In: Contabilitatea: , auditul și analiza economică între conformitate, schimbare și performanță, 2 aprilie 2015, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2015, pp. 32-34. ISBN 978-9975-75-755-3. |
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Contabilitatea 2015 | ||||||
Conferința "Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță" Chişinău, Moldova, 2 aprilie 2015 | ||||||
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JEL: M-41 | ||||||
Pag. 32-34 | ||||||
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The transition to new national accounting rules implies certain discrepancies/differences in the form of gains and expenses, which are conditioned by the changes in the rules of recognising and assessing the accounting items. Such differences may evolve in the following main situations: recognition of start-up costs and goodwill; settlement of exchange rate differences related to the foreign currency contributions to the statutory capital; settlement of differences resulting from the reassessment of fixed assets; capitalisation of borrowing costs related to the assets with a long production cycle; settlement of assets and of deferred tax liabilities. The differences arising from the transition to new regulations shall be recorded in a separate account covering the equity items, and shall be settled to retained earnings or uncovered losses in case of reforming the balance sheet. |
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Cuvinte-cheie politici contabile, Tranziţie, recunoaştere, evaluare, situaţii financiare, reglementări contabile |
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